Appointment of a practice trustee for a tax consultancy practice
If the practice of a deceased tax adviser or tax agent is to be transferred to a specific personor tax agent is to be transferred to a specific person who is not yet authorized to provide assistance in tax matters at the time of death, a tax consultant or tax agent can be appointed as trustee for a maximum of three years by the competent Chamber of Tax Consultants at the request of the heirs. In exceptional cases, it is possible to extend the period by a further year. The appointment can be revoked at any time.
Who should I contact?
Lower Saxony Chamber of Tax Advisors for all tax advisors and former/deceased tax advisors established in the chamber district
Applications / forms
Informal application possible in writing or by e-mail
Which documents are required?
written application (original)
What are the fees?
Fee: 155,00 EURPayment in advance: no
Process flow
Upon receipt of the application, it will be examined and a decision will then be issued.
What deadlines do I have to pay attention to?
You don't have to observe any deadlines.
Processing duration
Approx. 1 month
Appeal
Action before the competent administrative court


